Appeal Services, Review Services, Revision Services, and Legal Services Rawalpindi Islamabad 03360050007
Short Legal Appeal/Review/Revision Course, Tax Course, Banking Course, Corporate and Legal Course in Rawalpindi Islamabad 03111510555, 03365280876
Fawad Law Associates provide Best Appeal services in Rawalpindi Islamabad, Review and Revision services in Rawalpindi Islamabad, Tax, Banking, Corporate, and Legal Services Rawalpindi Islamabad. We also provide tax appeals, revisions, and reviews in Pakistan, primarily under the Income Tax Ordinance, 2001, and Sales Tax Act, 1990.
Appeals in Taxation
- First Appeal: Commissioner (Appeals)
- Time Limit: Within 30 days of receiving an assessment or order.
- Relevant Law: Section 127 of Income Tax Ordinance, 2001.
- Purpose: To challenge tax assessments, penalties, or other adverse orders.
- Second Appeal: Appellate Tribunal Inland Revenue (ATIR)
- Time Limit: Within 60 days of Commissioner (Appeals) order.
- Relevant Law: Section 131.
- Jurisdiction: Independent forum; can deal with facts and law.
- High Court & Supreme Court
- After the ATIR, taxpayers can file:
- Reference Application to High Court under Section 133 (law-related questions only).
- Leave to Appeal to Supreme Court, if necessary.
Revision an Reviews
- Revision by Commissioner
- Relevant Law: Section 122A.
- Scope: Commissioner can revise any order passed by a subordinate officer to remove errors prejudicial to revenue.
- Time Limit: Within five years from the date of the original order.
- Note: Cannot revise if an appeal is pending.
Review:
- Review is not a common remedy under tax laws in Pakistan.
- Usually, revision or appeal is the route taken.
- However, FBR can review or recall its own orders in limited administrative or procedural contexts.